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  4. Mari Paananen

Mari Paananen

Professor

Department of Business Administration
Mail
mari.paananen@handels.gu.se
Visiting address
Vasagatan 1
41124 Göteborg
Postal address
Box 610
40530 Göteborg

About Mari Paananen

Mari Paananen joined the School of Business, Economics and Law at the University of Gothenburg in October 2017. She was formerly an Associated Professor of Accounting at the University of Exeter. Mari graduated with a PhD from the University of North Texas and up until joining University of Gothenburg, she worked primarily in the United Kingdom.

Mari’s current research involves examining the capital market effect of company communication (e.g., financial reporting and earnings conference calls) and sustainability disclosures using computerized text analysis.

Research areas

  • Capital market effects of information exchange during quarterly reporting
  • Capital market effects of corporate disclosure practices (regarding both financial and sustainability reporting)
  • Valuation and reporting of environmental liabilities
  • Environmental costs of land-based oil and gas extraction

Research in progress

  • Machine Learning in Corporate Credit Risk Assessment: Unveiling the Impact of Accrual Manipulation
  • Reverse factoring: Accounting practices in a regulatory vacuum
  • Corporate negative impacts on biodiversity
  • Capital market demand for disclosure on biodiversity impact

Teaching areas

  • Financial accounting
  • Financial statement analysis
  • Data analysis

Selected publications

Paananen, M., E. Runesson, and N. Samani. 2021. Time to clean up environmental liabilities reporting: Disclosure specificity, media exposure and market implications. Accounting Forum

Michelon, G., M. Paananen, and T. Schneider. 2020. Black box accounting: Discounting and disclosure practices of decommissioning liabilities. Institute of Chartered Accountants on Scotland

Causes and Consequences of Improvements in the Information Environment for Swedish Small and Mid-Sized Firms Paananen, Mari, Renders, A, Blomkvist, Marita Accounting in Europe, 13:1, s. 21-42, 2016

Birt, J., N. Hellman, A. Jorissen, S. Mason, and M. Paananen. 2016. ”What is the Way Forward for IASB’s Research Programme under the Evidence-Supported Approach? Some Analyses and Comments Based on the 2015 Agenda Consultation.” Accounting in Europe 13(2): 269-283

The Amendment of IAS 39: Determinants of Reclassification Behavior and Capital Market Consequences Paananen, Mari, Renders, Annelies, Shima, KimJournal of Accounting, Auditing & Finance, 2012

The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions Hamberg, Mattias, Paananen, Mari, Novak, JiriEuropean Accounting Review, 2011

The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany Paananen, Mari, Lin, HenghsiuJOURNAL OF INTERNATIONAL ACCOUNTING RESEARCH, 2009